Amendment status not verified — confirm the current text below against the official source.
Restriction on collection of tax.-(1) No assessee I proprietor, who does not hold certificate of registration granted under sub-section (3) of section 6 shall collect from any person any amount, by whatever name or description it may be called, towards or purporting to be taxed on admission to an entertainment. (2) No .registered assessee I proprietor shall collect from any person any such amount except in a case in which and to the extent to wbic'b such assessee I proprietor is liable to pay tax under sub-section (I) of Section 3. (3) If any person or registered assessee I proprietor contravenes the provisions of sub- section ( 1) or sub-section (2) the prescribed authority shall, after giving an opportunity of being heard by an order in writing direct that such person or registered assessee I proprietor shall pay by way of penalty, a sum equal to twice the amount collected in contravention of the provisions of the said sub-sections (l) and (2).